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This notice describes revisions to the Form 5500 Annual Return/Report to implement annual reporting changes for multiple employer plans required by the Cooperative and Small Employer Charity Pension Flexibility Act (CSEC Act) enacted on April 7, 2014. The Form 5500 Annual Return/Report is filed by employee benefit plans under the Employee Retirement Income Security Act of 1974 and sections 6047(e), 6057(b), and 6058(a) of the Internal Revenue Code. The CSEC Act established additional annual reporting requirements for multiple employer plans for plan years beginning after December 31, 2013. Specifically, the Form 5500 of a multiple employer plan must include a list of participating employers and a good faith estimate of the percentage of total contributions made by each participating employer during the plan year.